SIREN : 849505060
MASL is a French company founded 7 years ago, specialized in the sector Activités des sociétés holding. Based in SAINT-MANVIEU-NORREY (14740), this company of category PME shows in 2021 a revenue of 25 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2021 | 2020 |
|---|---|---|
| Revenue | 25 000 € | 35 417 € |
| Net income | 16 780 € | 23 776 € |
| EBITDA | 22 182 € | 30 460 € |
| Net margin | 67.1% | 67.1% |
In 2021, MASL achieves revenue of 25 k€. Significant drop of -29% vs 2020. After deducting consumption (0 €), gross margin stands at 25 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 22 k€, representing 88.7% of revenue. Positive scissor effect: EBITDA margin improves by +2.7 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 17 k€, i.e. 67.1% of revenue. This profit can be retained or distributed to shareholders.
25 000 €
25 000 €
22 182 €
22 181 €
16 780 €
88.7%
The debt ratio (= Financial debt / Equity x 100) stands at 498%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 12.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 67.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
497.885%
14.815%
67.12%
12.298
In 2021, the debt ratio of MASL (497.88) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2021, the financial autonomy of MASL (14.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2021, the repayment capacity of MASL (12.30) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 108.88. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 11.8x. Operating income very largely covers interest expenses: high safety margin.
108.88
11.816
In 2021, the liquidity ratio of MASL (108.88) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2021, the interest coverage of MASL (11.8x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 316 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 391 days. Excellent situation: suppliers finance 75 days of the operating cycle (retail model). Overall, WCR represents 94 days of revenue, i.e. 7 k€ to permanently finance.
6 546 €
316 j
391 j
0 j
94 j
Based on 98 transactions of similar company sales
in 2021,
the value of MASL is estimated at
77 744 €
(range 37 878€ - 142 487€).
With an EBITDA of 22 182€, the sector multiple of 5.2x is applied.
The price/revenue ratio is 0.46x
(conservative valuation).
This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 98 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare MASL with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of MASL in 2021 is 25 k€.
Yes, MASL generated a net profit of 17 k€ in 2021.
The headquarters of MASL is located in SAINT-MANVIEU-NORREY (14740), in the department Calvados.
The tax return of MASL is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).
MASL operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.